Conventionally, a cooling agent which gives a refreshing sensation (a refresh feeling) or a cool sensation (coolness and refreshing feeling), that is, a cool feeling effect to the human skin, mouth, nose, and throat has been used in tooth pastes, confections (for example, chewing gums, candies and the like), tobaccos, poultices, cosmetics, etc. As a flavor substance and/or a fragrance substance which gives such a refresh feeling or coolness and refreshing feeling, 1-menthol has been widely used currently. However, it has disadvantages that the cool feeling effect thereof lacks persistence, and when the using amount thereof is increased, the cool feeling effect is enhanced, but bitterness sometimes accompanies.
As a compound having a cool feeling effect, other than 1-menthol, many compounds have been proposed and used. Examples of the compounds which have a cool feeling effect and have been proposed conventionally other than 1-menthol include 3-substituted-p-menthane (see, for example, PTL 1), N-substituted-p-menthane-3-carboxamide (see, for example, PTL 2 and PTL 3), 1-menthyl glucoside (see, for example, PTL 4), 3-(1-menthoxy)propan-1,2-diol (see, for example, PTL 5), l-menthyl-3-hydroxybutyrate (see, for example, PTL 6), 1-alkoxy-3-(1-menthoxy)propan-2-ol (see, for example, PTL 7), 3-hydroxymethyl-p-menthane esters (see, for example, PTL 8), N-acetylglycine menthane methyl ester (see, for example, PTL 9), l-isopulegol (see, for example, PTL 10), (2S)-3-{(1R,2S,5R)-[5-methyl-2-(1-methylethyl)cyclohexyl]oxy}-1,2-propanediol (see, for example, PTL 11), 2-hydroxymethyl menthol (see, for example, PTL 12), menthoxyalkane-1-ol (see, for example, PTL 13), (1-menthyloxyalkoxy)alkanol (see, for example, PTL 14), N-substituted-p-menthanecarboxamides (see, for example, PTL 15 and PTL 16), N-α-(menthanecarbonyl)amino acid amide (see, for example, PTL 17), and isopulegol derivatives (see, for example, PTL 18)